In a big respite to the employers, provident fund authority has published a circular on its web-portal wherein it has directed the field offices to abstain from initiating any roving (fishing) inquiries into the wage structure ...

Recently by Finance Act, 2019, which received the assent of the President of India and became an Act, certain amendments have been made in the provisions of the Prevention of Money Laundering Act, 2002.

The principles relating to Perjury, False Claim & False Prosecution in a judicial proceeding and its consequences under Section 209 of the Indian Penal Code & Section 340 of the Criminal Procedure Code ...

The Supreme Court of India in the case of Adani Power (Mundra) Limited v. Gujarat Electricity Regulatory Commission (decided on July 2, 2019) held that courts can imply terms in a contract only when literal interpretation fails, ...

DTAA (Double Taxation Avoidance Agreement) refers to a Tax Treaty that is entered between two countries. The purpose of such Agreements is to make sure that a person does not suffer duplication of taxes.

The corporates by and large procure funding through equity, debt or a combination of both. The ECB deals with the debt branch of the funding wherein the corporates obtain funding from foreign body corporates.

With an intent to tax illegitimate / undisclosed foreign income and assets earned / acquired outside India by residents to India, the Central Government had enacted The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ...